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Samenvatting Stappenplan Subjectieve VS objectieve belastingplicht
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Stappenplan Subjectieve VS objectieve belastingplicht
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Subjectieve VS objectieve belastingplicht:Subjectief: Wie
- binnenlands
- buitenlands
Objectief: Bron
Winst -> berekeken
Binnenlands: art 2 vpb
1. onbeperkt -> BV/NV, Open CV, Open fondsen
2. beperkt -> voorzover onderneming (stichting/vereniging) (geen art 2.6 VPB elke
bezitting en schuld vastgesteld of ondernemingsvermogen) (vermogensetiketering)
3. publiek
a. direct: staat -> belastingplichtig tenzij 8e, 8f vrijstelling
b. indirect -> voor zover onderneming stichting -> 8e 8f, 8g vrijstelling
onderneming: duurzame organisatie kapitaal en arbeid, die beoogt winst te maken met
deelname aan economisch verkeer. Uitbreiding 4 VPB concurrentie
Ondernemingsvermogen:
Hof: materiel zin duurzame organisatie van kapital en arbeid… het gaat normaal
vermogensbeheer te boven.
Vagnet art 4 moet bestaan kunnen ontlenen.
-Object: wereldwinst
Denk om subjectvrijsteling: 5 & 6 VPB
6a;b; ziekenhuis, onderwijs
ANBI op verzoek 5b AWR:
- giftenaftrek 16 VPB
- geen schenk/erfbelasting
Voor ANBI:
- geen schenk/erfbelasting
- fictieve beloning vrijwillegers aftrekbaar 9 lid 1 sub h vpb
- aftrek fondswervende activiteit 9a VPB
NB: culturele instelling hebben keuze voor onbeperkte belastingplicht 2 lid 10 VPB. (10
JAAR)
Let op 4c commandiet vennoot wel belastingplichtig
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